The following excerpt is from Guilfoyle v. Dollar Tree Stores, Inc., No. 12-cv-00703-GEB-CKD (E.D. Cal. 2014):
Cal. Code Regs. tit. 8, 11070(1)(A)(1). "[U]nder California law, exemptions from statutory mandatory overtime provisions are narrowly construed. Moreover, the assertion of an exemption from the overtime laws is considered to be an affirmative defense, and therefore the employer bears the burden of proving the employee's exemption." Ramirez v. Yosemite Water Co., 20 Cal. 4th 785, 794-95 (1999) (citation omitted).
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